#Section 234A
Log in to FollowLatest Section 234A updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

ITAT Partially Allows Assessee’s Appeal, Citing Insufficient Evidence for Addition

ITAT Jaipur upheld exemption of gains arising from sale of agricultural land

No applicability of Doctrine of Merger as Income retained by CPC was same as from Intimation u/s 143(1)(a)

Exemption u/s. 54F available to joint residential house when two houses constitutes single unit

Curable defects in Form 35A: ITAT Ahmedabad remands case to DRP

Unreasoned ex-parte order is against principal of natural justice: ITAT Mumbai

Cash withdrawals satisfactorily explained through documents cannot be added u/s. 69A

Proving debt become irrecoverable not required after 01.04.1989: ITAT Delhi

No Section 153A Additions if no Incriminating Material found during search: ITAT Jaipur

Fake Rent Receipts for claiming HRA exemption: Consequences

Severance compensation is capital receipt & not chargeable to tax u/s. 17(3): ITAT Ahmedabad

CIT(A) Cannot Dismiss Appeal on Limitation After Condoning Delay: ITAT Bangalore

ITAT Ahmedabad Deletes 8% Addition on Housing Society Loans from non-members

Section 69A Addition Unjustified as Cash Deposited Treated as Business Income: ITAT Bangalore
Explore the latest Section 234A updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
